أهمية تطبيق إدارة التكاليف الاستراتجية في تحقيق الميزة التنافسية بالمؤسسة الاقتصادية : دراسة ميدانية بمطاحن بالغيث الكبرى-سوق أهراس

الملخص EN

This study aimed to show the relationship between the application of strategic cost management and its importance in establishing a competitive advantage within the Algerian economic institution, with a field study at greater belghith mills in the state of Souk Ahras.

and this by dividing this study into two parts, a theoretical section in which the concepts of strategic cost management and a competitive advantage were addressed, and another field section through which the relationship between strategic cost management and competitive advantage, by distributing a questionnaire to a sample of the frameworks of the institution under study, and by using various statistical tools to analyze the data.

The study concluded mainly that the application of methods and techniques of strategic cost management in economic institutions is one of the strategic approaches To generate and gain competitive advantages.